Stock compensation expense is recorded in cost of goods sold, research and development, and general and administrative expenses based on the classification of the work performed by the grantees.

The following table sets forth the share-based compensation for the periods presented:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Cost of goods sold	$	404	$	124	$	843	$	495
Research and development		10,501		9,183		22,375		20,314
Selling, general, and administrative		6,430		5,232		13,851		10,962
Restructuring costs		—		455		—		455
Total	$	17,335	$	14,994	$	37,069	$	32,226

Total stock compensation expense for the three months ended June 30, 2026 and 2025 above included an accrual of $4,900 and $7,634 that represents awards issuable upon distribution of the Company's annual incentive plan. Stock compensation expense for the six months ended June 30, 2026 and 2025 included $8,400 and $7,634, respectively, related to awards issuable upon distribution of the Company's annual incentive plans.